Finance Dublin Irish Tax Monitor

In this month’s roundtable the surprise opinion handed down by the Advocate General of the Court of Justice of the European Union in relation to the Apple Tax case is analysed, with latest move putting the EU Commission’s appeal on hold and sending the case back to the General Court; the main aspects of the Finance Bill, from a tax administration and planning point of view also feature along while changes affecting financing structures for corporates. A major element of the Bill was the BEPS Pillar Two implementing legislation - its impact on Irish funds is analysed, as is the timing of the introduction of territorial tax elements to the Irish tax system. Also on the agenda is OECD’s recently published Multi Lateral Convention implementing Amount A of Pillar One and latest on modernising the Irish and EU VAT system.